The Kentucky Foam Products Company completed the flexible budget analysis for the second quarter, which is given below. Flexible Sales Actual Budget Flexible Volume Static Results Variance Budget Variance Budget Units 12, 850 0 12850 950 F 11,900 Sales Revenue $62,730 $1,270 U $64,000 $3,980 F $60,020 Variable Costs 27,610 700 U 26,910 $1,710 U 25,200 Contribution Margin $35,120 $1,970 U $37,090 $2,270 F $34,820 Fixed Costs 34,230 1 90 U 34,040 $0 34,040 Operating Income/ (Loss) $890 $2160 U $3,050 $2 270 F $780 Which of the following would be a correct analysis of the sales volume variance for variable costs? increase in fixed costs decrease in sales price per unit increase in sales volume increase in variable cost per unit